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| Semester | fall semester 2022 |
| Course frequency | Every fall sem. |
| Lecturers | Dino Lucadamo (dino.lucadamo@unibas.ch, Assessor) |
| Content | Contents: 1) Introduction 2) Initial consolidation of wholly owned subsidiaries 3) Subsequent consolidation of wholly owned subsidiaries 4) Elimination of other intercompany transactions 5) Elimination of intercompany profits 6) Consolidation of less-than-wholly owned subsidiaries 7) Equity accounting 8) Proportional consolidation 9) Issues of multinational accounting 10) Accounting for deferred taxes Concepts and methods: The lecturer will teach the corresponding theory and show practical examples. Exercises will be done during the sessions together with the students. |
| Learning objectives | Enable students to read, understand, and prepare consolidated financial statements. Students will: - Expand the technical proficiency in group accounting for physical and financial transactions and in the preparation of group statements. - Develop an understanding as for the theoretical aspects of group accounting and how they are embedded in different sets of accounting standards around the world. |
| Bibliography | Suggested readings: Will be handed out during the lecture. |
| Weblink | Weblink |
| Admission requirements | Completed bachelor curriculum |
| Course application | Registration: Please enrol in the Online Services before the course starts. EUCOR-Students and students of other Swiss Universities have to enrol at the students administration office (studseksupport1@unibas.ch) within the official enrolment period. In order to get access to ADAM in time, it is best to enrol before the course starts though. Enrolment = Registration for the exam! |
| Language of instruction | English |
| Use of digital media | No specific media used |
| Interval | Weekday | Time | Room |
|---|---|---|---|
| wöchentlich | Friday | 08.30-10.00 | Wirtschaftswissenschaftliche Fakultät, Seminarraum S15 HG.31 |
| Modules |
Module: Electives (Master's Studies: Business and Economics (Start of studies before 01.08.2021)) Module: Specific Electives in Finance, Controlling, Banking (Master's Studies: Business and Economics) |
| Assessment format | record of achievement |
| Assessment details | written exam: 16.12.22; 8:15-9:45. WWZ S13: A-Z. |
| Assessment registration/deregistration | Reg.: course registration, dereg: cancel course registration |
| Repeat examination | no repeat examination |
| Scale | 1-6 0,1 |
| Repeated registration | as often as necessary |
| Responsible faculty | Faculty of Business and Economics , studiendekanat-wwz@unibas.ch |
| Offered by | Faculty of Business and Economics |